Synergy Company began $2023$ with $16,000$ units of Product X in its inventory that cost $$6\mathrm{.}90$ per unit, and it made successive purchases of the product as follows:

Mar. $723,000$ units @ $ $8\mathrm{.}40$ each

May $2528,000$ units @ $ $10\mathrm{.}40$ each

Aug. $118,500$ units @ $ $13\mathrm{.}60$ each

Nov. $1028,000$ units @ $ $15\mathrm{.}10$ each

The company uses a periodic inventory system. On December $31,2023,$ a physical count disclosed that $12,000$ units of Product X remained in inventory.

Required:

$1.$ Calculate the number and total cost of the units available for sale during $2023.$

$2.$ Prepare calculations showing the amounts that should be assigned to the $2023$ ending inventory and to cost of goods sold, assuming:

a$.$ FIFO

b$.$ Weighted average cost basis. $($Round the "Average cost per unit" answer to $2$ decimal places.$)$